Group VAT registration

These can be quite useful, particularly if there are lots of sales between group members as it removes the need for VAT to be charged.

If a taxpayer is deregistered under its existing registration number upon joining a group, the group representative member is not liable for the new member’s previous liabilities before joining the group, only future VAT due.

In addition interest can continue to be charged by HMRC on an assessment issued to the taxpayer before it joined the VAT group.